Having invested in both cattle farms and The guide dogs of America charity, one is protected under individual disability discrimination laws one is not. 

One thing that I do uniquely at the end of each walk, is ask the investor how much budget they are willing to spend, by taking that number, we could walk the site again and give them a list of what we could do with that budget.

I am sort of pulling folks leg because I know we have a very unique business model but we worked hard at being "anti-competitive" re other investors, so buyers have no one else to come to.Just offering:  think out side the standard box.  

Also watch out for rules that would impact your tenancy i.e. no rentals with short term leases or leases less than 2 years, or no renting out individual rooms, or no rentals to individuals with different last names.  

For more on disqualified individuals, see the following. https://www.irs.gov/retirement-plans/retirement-plan-investments-faqs

I also want to build a great network of like minded individuals who want to help each other profit and prosper together in real estate investing!

The reason they do this is because individuals buying a small piece of land with a house on it, or with the intentions of building a house on it, are usually looking for a lower price point home and are not looking to invest by owning the minerals as well.

Question: would the capital gains tax be calculated individually after the profits are disbursed, or do I have to process that prior to disbursement and subtract out the estimated tab amount?

Cleveland offers a unique space for Real Estate investing and has an abundance of opportunity both east and west side. 

Baltimore is a very tricky and unique market.